BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

section 80IA of the Act for the year under consideration and it was partly disallowed on one component, which was further examined on appeal by the ld.CIT(A) in its adjudication and on further appeal, it was allowed by the Tribunal. There was no failure on the part of assessee in making full disclosure and there is no failure

M/S. S.D. MINERALS PVT.LTD.,SURAT vs. THE JT.CIT.,(OSD)CIRCLE-4,, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

disallowed if they are made in cash in the sums exceeding the amount specified under section 40A(3). We have earlier observed that rule 6DD has to be read along with S. D. Mineral Pvt. Ltd. v. JCIT-Circle-4 (OSD) Surat /I.T.A.No. 554/SRT/2019/A.Y. 09-10 Page 11 of 16 section 40A(3). The rule also contemplates payments made

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed the deduction under Section 80IA of the Act of Rs. 1.18 crores, provision of sludge disposal charges of Rs. 25,093/- and depreciation of Rs. 1,94,778/-. The Assessing Officer also held that the assessee was not having any agreement with the State/Central Govt., local government or statutory body. On appeal before the ld. CIT(A), the action

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

section 155(19) of the\nAct, which reflect the legislative intention to treat Government approved\ncane price as allowable business expenditure. The AR submitted that these\nprovisions, read with CBDT Circular No. 18/2021 and the subsequent\nmodification vide Finance Act, 2023, demonstrate that the legislature\nrecognizes that cane price fixed under cooperative governance norms is\nallowable and that the income